Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1887-01-21

no special duty for me to discharge in this
message save to recommend to your hon
orGble bodies such legislation as may &C.
cur to me to be eXpedient. Congratulate
ing you upon the wisdom and ability with
which the business of the state seems to
have been conducted for the past two
years, l will proceed at once to submit
for your patriotic consideration some
measures of legislation which 1 deem
proper to be enacted for the advancement
OF the state and the protection of its in
terests.
TAXATION AND REVENUES.
The chief concern of any people living
under O government like ours must neces-
sarily relate to the economical admins
tration of the finances, raised as all pub
lie funds are, by g system of direct taxa,
ton. This system not only engenders
and stimulates a Jealous watchfulness on
the part of the people as to the admins
tration of the funds after they are once in
the treasury, but also necessitates great
care upon The part of the law making de-
partment of the government in order to
assure the lightest burden of taxation
compatible with efficient and economical
administration and an equal and just dis
tribution of this burden among the
taxpayers, so that none should
receive special favors or iucur
special aud onerous liabilities.
| Our people are never backward or re-
luctant in coming to the support Of the
government with their earnings when
| they know that the public funds thus
raised will be judlciously and honestly ap,
piled TO the interests of the government
economically administered, and when
they feel that the government is taking
no more from them for this purpose thar
1t is taking from their neighborS. Hence
the provision found in all the conStitu'
tions of our states which requires that
taxation shall be equal aud uniform OI
course in the administration Of human
government by human agencies, eXac'
equality and uniformity cannot be
secured in all cases. Blu. the principle
is eniolned upon US for our guidance
and it is our duty, as it should be oul
pleasure, to strive 10 attain as exact s
degree OF equality and uniformity as
may be practicable. | regret TO say that
while our tax laws seem to have beef
Framed theoretically upon this constitu
tional principle, yet in their practical ad
ministration there is but little of equality
or uniformity obtained. critical exam
nation of The assessments of almost any
iCounty in cur state will demonstrate tha
some taxpayers are unduly burdened
while others almost entirely escape any
taxation whatever
| How often is it found that in the matte
of assessments upon real property which
ought to be susceptible to perfect equal
ity in taxation, that lands or buildings
situated along side of each other ant
without any appreciable difference il
value, are assessed at disproportionat
amounts. And the conscientiou
taxpayer who sees proper t,
render his property at it
proper value is thus forced to pay no
only his proper share of taxation, blu
also to pay out of his means some por
and which his less con- cientiCus neigh
Dor avoids by under valuation in assess
ments.
l think l hazard nothing in tn
statement that this inequslity in as
sessment has been a potent factor il
preventing the reduction of the rate Q
: taxation in our state, and that if W
can devise a proper remedy for thi
grievance we shall soon be able t
lift from the shoulders of the people
considerable portion of their publ
burdens, for a Just assessment of tn
property of. the state at present rate
of taxation would more than fill ouI
treasury to overlooking. In particular
zing real property as an illustration G
the grievance, it will, of course, not b
understood that inequality of tsxatio
is confined to this subject matter Tn
evil, on the contrary, enters largely int
many, If not ali, other species of prop
|, erty. My information is that larg
quantities of cattle, sheep and horses
especially in the unorganized counties
annually escape all taxation. And tn
returns of cash and stock and bond
indicated by the rolls IN the comp
, troller's office manifest that our peopl
} are either possessed of very little none
, at the beginning of each year, or tina
! our tax officers are singularly dereliC
| in ascertaining the amount actually pos
r sessed.
: | respectfully recommend for your con
: sideration that some different method TO
J ascertaining the values of property rem
dered for taxation be devised an
enacted. The laws governing assess
ments, while apparently stringent in re
, curing the assessor to fix and certif
values, and imposing the duty on board
OF equalization to revise the work of tn
f assessor, have failed in practical opera
t ton for reasons perhaps fully apparen
/ and not necessary to be discussed. Tn
t taxpayer should not be called upon to fl,
7 value to his property, but that dut
2 should deVolve upon the assessor, an
: the boards of equalization should be re
: quired. after completing their revision G